Under IFRS, Bearer Plants Used to Grow Produce Including Tea

Under IFRS, bearer plants used to grow produce including tea bushes, grape vines, and rubber trees are accounted for

A) as agricultural assets, in accordance with IAS41.
B) using the cost or revaluation method.
C) as inventory, at cost, in accordance with IAS2.
D) as inventory, at fair value less costs to sell, in accordance with IAS2.